GST Policy

Last updated: 27 August 2025

1. Overview

This policy explains when Goods and Services Tax (GST) applies to the services provided by Lumaura Psychology Pty Ltd. It is based on the A New Tax System (Goods and Services Tax) Act 1999 (Cth) and guidance from the Australian Taxation Office (ATO).

In summary:

  • Most psychological treatment sessions are GST-free.

  • GST (10%) applies only in certain situations (e.g., medico-legal reports, training, or non-treatment consulting).

2. GST-free Services

The following services are GST-free under the GST Act:

  • Medicare-rebated services – Any psychology session for which a Medicare benefit is payable (s 38-7 GST Act).

  • Psychological treatment (s 38-10 GST Act) – Services provided by a registered psychologist; the service is generally accepted in the psychology profession as necessary for the treatment of the client; applies to in-person and telehealth sessions.

  • Third-party funded treatment – Where the underlying service would be GST-free to the client, it remains GST-free if funded by a workers’ compensation scheme, insurer, private health fund, or government agency.

  • National Disability Insurance Scheme (NDIS) – Services that meet the requirements of s 38-38 GST Act, or that otherwise qualify as GST-free treatment under s 38-10.

  • Cancellations / no-shows – Cancellation fees take the same GST status as the underlying service.

3. Taxable Services (GST applies)

GST (10%) will be charged on the following:

  • Medico-legal or forensic reports (e.g., court-ordered or insurer reports).

  • Employment-related assessments (fitness-for-duty, pre-employment).

  • Professional supervision, training, workshops, or corporate talks (not client treatment).

  • Consulting or Employee Assistance Program (EAP) services where the employer or business is the recipient.

  • Standalone reports, certificates, or document copies for a third party, unless part of a treatment service.

  • Goods and products sold separately (e.g., books, devices).

4. Cross-Border Telehealth

Where services are provided to clients outside Australia at the time of the session, GST may not apply as the service may be treated as an export of services (s 38-190 GST Act). Each case will be assessed individually.

5. Example Invoice Wording

GST-free treatment session:

  • Description: Psychological therapy session (GST-free under s 38-10 GST Act)

  • Amount: $220.0

  • GST: $0.00

  • Total: $220.00

Taxable medico-legal report:

  • Description: Medico-legal psychological report (GST 10%)

  • Amount: $500.00

  • GST: $50.00

  • Total: $550.00

6. References

  • A New Tax System (Goods and Services Tax) Act 1999 (Cth), ss 38-7, 38-10, 38-38, 38-190.

  • ATO rulings and health industry GST guidance (including Psychologists factsheets).